Case Law Details
Case Name : Selvakumar Vethamonickam Nadar Vs ITO (Bombay High Court)
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All High Courts Bombay High Court
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Selvakumar Vethamonickam Nadar Vs ITO (Bombay High Court)
Reassessment for A.Y. 2015–16 After 1 April 2021 Held Void – Bombay High Court Reaffirms Binding Nature of Revenue’s Concession
The Bombay High Court, in Selvakumar Vethamonickam Nadar v. Income Tax Officer Ward 34(3)(2), Mumbai (Writ Petition (L) No. 41554 of 2025, decided on 24 December 2025), has once again conclusively settled the law governing reassessment proceedings for Assessment Year 2015–16 initiated after 1 April 2021. The Court quashed the reassessment notice issued under Section 148 of the Income-tax Act, 19...
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